Form CT-1120ES — Estimated Corporation Business Tax Payment Coupon (2026)

Closing month has changed (Attach explanation).
Due date: 15th day of the 6th month of the income year. If the due date falls on a Saturday, Sunday, or legal holiday, this return will be considered timely if filed by the next business day.
Connecticut Tax Registration Number Federal Employer ID Number (FEIN) Corporation/Designated Taxable Member name Type of return Address (number and street) PO Box City, town, or post office State ZIP code Payment amount due
(Rev. 01/26)

# CT-1120 ESB

2026 Estimated Connecticut

Corporation Business Tax
Payment Coupon - Second Installment For income year ending    Separate Combined Unitary  B
See instructions.
Complete Schedule 1, on reverse, to calculate your payment amount.
Closing month has changed (Attach explanation).
Due date: 15th day of the 3rd month of the income year. If the due date falls on a Saturday, Sunday, or legal holiday, this return will be considered timely if filed by the next business day.
Connecticut Tax Registration Number Federal Employer ID Number (FEIN) Corporation/Designated Taxable Member name Type of return Address (number and street) PO Box City, town, or post office State ZIP code Payment amount due M M - D D - Y Y Y Y
(Rev. 01/26)
Department of Revenue Services

State of Connecticut
1120ES 0126W 01 9999

# CT-1120 ESA

2026 Estimated Connecticut

Corporation Business Tax
Payment Coupon - First Installment For income year ending    Separate Combined Unitary  A
See instructions.
Complete Schedule 1, on reverse, to calculate your payment amount.
M M - D D - Y Y Y Y

# DO NOT MAIL paper return to DRS.

Department of Revenue Services

State of Connecticut
1120ES 0126W 01 9999
Who must file: Every corporation or combined group carrying on business or having the right to carry on business in Connecticut whose estimated current year tax liability, as shown on Schedule 1, Line 5, is more than $1,000.
This return must be filed and paid electronically. Only taxpayers that receive a waiver from electronic filing from the Department of Revenue Services (DRS) may file paper estimated payment coupons. Form DRS‑EWVR, Electronic Filing and Payment Waiver Request, can be found on the DRS website at portal.ct.gov/DRS.
If you received a waiver from the electronic filing and payment requirement from DRS, complete these payment coupons in blue or black ink only. Make checks payable to Commissioner of Revenue Services, and mail to:
Department of Revenue Services
State of Connecticut
PO Box 2974
Hartford, CT 06104-2974
To ensure payment is applied to the correct account, write "2026 Form CT‑1120" and the corporation's Connecticut Tax Registration Number on the front of the check. Do not use staples.
Please note that each form is year specific. To prevent any delay in processing your return, the correct year's form must be submitted to DRS.

# Combined Unitary Filers

The tax shown on the prior year return (Schedule 1, Line 1) is the total tax due from all the taxable members of the combined group that filed with the designated taxable member in the prior year.
All estimated tax payments should be made by the designated taxable member using its Connecticut Tax Registration Number.

# myconneCT at portal.ct.gov/DRS-myconneCT.

1120ES 0126W 02 9999

# Schedule 1 - First Installment Calculation

1. Tax shown on prior year return (including surtax) before any tax credits, multiplied by 30% (.30).
   1. Estimated current year tax before applying Corporation Business Tax credits.
2. .00
3. .00
   1. Multiply Line 1 by 50.01% (0.5001). See instructions for credit limitations.
   2. Estimated Corporation Business Tax credits: See instructions.
   3. Subtotal: Subtract Line 4 from Line 2.
4. .00
5. .00
6. .00
   1. Current year first installment: Multiply Line 5 by 27% (.27) or enter the amount from Worksheet CT‑1120AE, Line 20, Column A.
   2. First installment due: Lesser of Line 1 or Line 6.
   3. Overpayment from prior year.
7. .00
8. .00
9. .00
   1. Payment due with this coupon: Subtract Line 8 from Line 7. Enter amount here and on CT‑1120 ESA, Payment amount due line.

CT-1120 ESA Back (Rev. 01/26)

1. .00

# to file and pay this return electronically.

Limit on credits: The amount of tax credits otherwise allowable against the Corporation Business Tax for any income year shall not exceed 50.01% of the amount of tax due prior to the application of tax credits. Certain tax credits that remain after the application of the 50.01% limitation may further be used, complete Form CT-1120K in determination of allowable tax credits.
Interest: For more information, see portal.ct.gov/DRS/
Corporation-Tax/Tax-Information.
1120ES 0126W 02 9999

# Schedule 1 - Second Installment Calculation

Annualization: If a corporation establishes that its annualized income installment is less than Schedule 1, Line 9, then the corporation must enter on Schedule 1, Line 9, the following:

• CT  1120  ESA, First Installment, enter the amount from Worksheet CT‑1120AE, Line 20, Column A;
• CT‑1120 ESB, Second Installment, enter the amount from Worksheet CT‑1120AE, Line 20, Column B;
• CT‑1120  ESC, Third Installment, enter the amount from Worksheet CT‑1120AE, Line 20, Column C; or
• CT‑1120 ESD, Fourth Installment, enter the amount from Worksheet CT‑1120AE, Line 20, Column D.
  1. Tax shown on prior year return (including surtax) before any tax credits, multiplied by 70% (.70).
  2. Estimated current year tax before applying Corporation Business Tax credits.
• .00
• .00
  1. Multiply Line 1 by 50.01% (0.5001). See instructions for credit limitations.
  2. Estimated Corporation Business Tax credits: See instructions.
  3. Subtotal: Subtract Line 4 from Line 2.
• .00
• .00
• .00
  1. Current year second installment: Multiply Line 5 by 63% (.63) or enter the amount from Worksheet CT‑1120AE, Line 20, Column B.
  2. Second installment due: Lesser of Line 1 or Line 6.
• .00
• .00
• .00
  1. Amount paid with Form CT‑1120 ESA, plus overpayment from prior year.
  2. Payment due with this coupon: Subtract Line 8 from Line 7. Enter amount here and on CT‑1120 ESB, Payment amount due line.

CT-1120 ESB Back (Rev. 01/26)

1. .00

Closing month has changed (Attach explanation).
Due date: 15th day of the 12th month of the income year. If the due date falls on a Saturday, Sunday, or legal holiday, this return will be considered timely if filed by the next business day.
Connecticut Tax Registration Number Federal Employer ID Number (FEIN) Corporation/Designated Taxable Member name Type of return Address (number and street) PO Box City, town, or post office State ZIP code Payment amount due
(Rev. 01/26)

# CT-1120 ESD

2026 Estimated Connecticut

Corporation Business Tax
Payment Coupon - Fourth Installment For income year ending    Separate Combined Unitary  D
See instructions.
Complete Schedule 1, on reverse, to calculate your payment amount.
Closing month has changed (Attach explanation).
Due date: 15th day of the 9th month of the income year. If the due date falls on a Saturday, Sunday, or legal holiday, this return will be considered timely if filed by the next business day.
Connecticut Tax Registration Number Federal Employer ID Number (FEIN) Corporation/Designated Taxable Member name Type of return Address (number and street) PO Box City, town, or post office State ZIP code Payment amount due
(Rev. 01/26)

# CT-1120 ESC

2026 Estimated Connecticut

Corporation Business Tax
Payment Coupon - Third Installment For income year ending    Separate Combined Unitary  C
See instructions.
Complete Schedule 1, on reverse, to calculate your payment amount.
M M - D D - Y Y Y Y
M M - D D - Y Y Y Y

# DO NOT MAIL paper return to DRS.

Department of Revenue Services

State of Connecticut
1120ES 0126W 01 9999
Department of Revenue Services

State of Connecticut
1120ES 0126W 01 9999
Who must file: Every corporation or combined group carrying on business or having the right to carry on business in Connecticut whose estimated current year tax liability, as shown on Schedule 1, Line 5, is more than $1,000.
This return must be filed and paid electronically. Only taxpayers that receive a waiver from electronic filing from the Department of Revenue Services (DRS) may file paper estimated payment coupons. Form DRS‑EWVR, Electronic Filing and Payment Waiver Request, can be found on the DRS website at portal.ct.gov/DRS.
If you received a waiver from the electronic filing and payment requirement from DRS, complete these payment coupons in blue or black ink only. Make checks payable to Commissioner of Revenue Services, and mail to:
Department of Revenue Services
State of Connecticut
PO Box 2974
Hartford, CT 06104-2974
To ensure payment is applied to the correct account, write "2026 Form CT‑1120" and the corporation's Connecticut Tax Registration Number on the front of the check. Do not use staples.
Please note that each form is year specific. To prevent any delay in processing your return, the correct year's form must be submitted to DRS.

# Combined Unitary Filers

The tax shown on the prior year return (Schedule 1, Line 1) is the total tax due from all the taxable members of the combined group that filed with the designated taxable member in the prior year.
All estimated tax payments should be made by the designated taxable member using its Connecticut Tax Registration Number.

# myconneCT at portal.ct.gov/DRS-myconneCT.

1120ES 0126W 02 9999

# Schedule 1 - Third Installment Calculation

1. Tax shown on prior year return (including surtax) before any tax credits, multiplied by 80% (.80).
   1. Estimated current year tax before applying Corporation Business Tax credits.
2. .00
3. .00
   1. Multiply Line 1 by 50.01% (0.5001). See instructions for credit limitations.
   2. Estimated Corporation Business Tax credits: See instructions.
   3. Subtotal: Subtract Line 4 from Line 2.
4. .00
5. .00
6. .00
   1. Current year third installment: Multiply Line 5 by 72% (.72) or enter the amount from Worksheet CT-1120AE, Line 20, Column C.
   2. Third installment due: Lesser of Line 1 or Line 6.
7. .00
8. .00
9. .00
   1. Amount paid with Form CT-1120 ESA, Form CT-1120 ESB, plus overpayment from prior year.
   2. Payment due with this coupon: Subtract Line 8 from Line 7. Enter amount here and on CT-1120 ESC, Payment amount due line.

CT-1120 ESC Back (Rev. 01/26)

1. .00

# to file and pay this return electronically.

Limit on credits: The amount of tax credits otherwise allowable against the Corporation Business Tax for any income year shall not exceed 50.01% of the amount of tax due prior to the application of tax credits. Certain tax credits that remain after the application of the 50.01% limitation may further be used, complete Form CT-1120K in determination of allowable tax credits.
Interest: For more information, see portal.ct.gov/DRS/
Corporation-Tax/Tax-Information.
1120ES 0126W 02 9999

# Schedule 1 - Fourth Installment Calculation

Annualization: If a corporation establishes that its annualized income installment is less than Schedule 1, Line 9, then the corporation must enter on Schedule 1, Line 9, the following:

• CT  1120  ESA, First Installment, enter the amount from Worksheet CT‑1120AE, Line 20, Column A;
• CT‑1120 ESB, Second Installment, enter the amount from Worksheet CT‑1120AE, Line 20, Column B;
• CT‑1120  ESC, Third Installment, enter the amount from Worksheet CT‑1120AE, Line 20, Column C; or
• CT‑1120 ESD, Fourth Installment, enter the amount from Worksheet CT‑1120AE, Line 20, Column D.
  1. Tax shown on prior year return (including surtax) before any tax credits, multiplied by 100% (1.00).
  2. Estimated current year tax before applying Corporation Business Tax credits.
• .00
• .00
  1. Multiply Line 1 by 50.01% (0.5001). See instructions for credit limitations.
  2. Estimated Corporation Business Tax credits: See instructions.
  3. Subtotal: Subtract Line 4 from Line 2.
• .00
• .00
• .00
  1. Current year fourth installment: Multiply Line 5 by 90% (.90) or enter the amount from Worksheet CT‑1120AE, Line 20, Column D.
  2. Fourth installment due: Lesser of Line 1 or Line 6.
• .00
• .00
  1. Amount paid with Form CT‑1120 ESA, Form CT‑1120 ESB, Form CT‑1120 ESC, plus overpayment from prior year. 8.
  2. Payment due with this coupon: Subtract Line 8 from Line 7. Enter amount here and on CT‑1120 ESD, Payment amount due line.

CT-1120 ESD Back (Rev. 01/26)

1. .00